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Journal of Management, Economic, and Accounting
Published by Universitas Dehasen Bengkulu
ISSN : -     EISSN : 29624134     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 294 Documents
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Turnover Intention Among Generation Z: Emerging Challenges in Human Resource Management Setiawan, Abdi; Wakhyuni , Emi
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1119

Abstract

This study examines the factors influencing turnover intention among Generation Z employees, a cohort known for its distinctive work values, rapid career mobility, and high expectations for workplace flexibility. Using a quantitative approach, data were collected from 180 respondents across various industries to analyze the effects of job satisfaction, organizational culture, meaningful work, and work–life balance on turnover intention. Descriptive analysis shows that Generation Z exhibits a relatively high level of turnover intention, reflecting their strong desire for personal growth, meaningful career experiences, and supportive work environments. Validity and reliability tests confirm that all measurement instruments are robust and reliable. Correlation analysis reveals that all independent variables are negatively and significantly related to turnover intention. Multiple regression results indicate that work–life balance is the most dominant factor, followed by job satisfaction, organizational culture, and meaningful work. These findings highlight the need for organizations to adapt their human resource management strategies to better meet the expectations of Generation Z, particularly by fostering flexible working arrangements, enhancing job satisfaction, and cultivating an inclusive and innovative organizational culture. The study contributes to the growing literature on generational workforce dynamics and provides practical insights for improving talent retention in modern workplaces.
The Influence of Digital Financial Literacy on Digital Payment Adoption and Its Impact on the Financial Performance of MSMEs Sari, Pipit Buana; Sari , Maya Macia
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1148

Abstract

This study examines the influence of digital financial literacy on the adoption of digital payment systems and its subsequent impact on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative explanatory approach, data were collected from MSME owners through structured questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results show that digital financial literacy significantly enhances the adoption of digital payment platforms such as e-wallets, QRIS, and mobile banking. The adoption of digital payments is also found to directly improve financial performance by increasing transaction efficiency, strengthening cash flow stability, and supporting more accurate financial record-keeping. Furthermore, digital payment adoption serves as a mediating variable that strengthens the relationship between digital financial literacy and MSME financial performance. These findings highlight the critical role of digital financial capabilities and technological adoption in supporting MSME competitiveness amidst rapid digital transformation. The study contributes to the existing literature by providing empirical evidence on the mechanisms through which digital literacy and payment technologies shape financial outcomes in the MSME sector.
Integration of Psychometric Testing in Employee Recruitment and Selection to Enhance Job Fit Suwarno, Suwarno
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1149

Abstract

This study examines the integration of psychometric testing in the recruitment and selection process to enhance employee job fit within a village administrative office. The research aims to analyze the extent to which three primary psychometric dimensions cognitive ability, personality traits, and work motivation predict job suitability among job applicants. Using a quantitative approach, data were collected through structured questionnaires and analyzed using multiple linear regression. The results show that all psychometric components significantly influence job fit, with personality traits emerging as the most dominant predictor. The validity and reliability tests confirm that all measurement instruments used are accurate and dependable. Furthermore, the classical assumption tests indicate that the regression model meets all necessary statistical criteria, ensuring the robustness of the findings. The coefficient of determination (R² = 0.659) reveals that psychometric variables explain 65.9% of the variance in job fit, while the remaining portion is influenced by other factors such as technical skills, work experience, and organizational culture. The study concludes that integrating psychometric assessments into recruitment and selection procedures enhances the objectivity and effectiveness of hiring decisions. Therefore, organizations particularly public sector offices are encouraged to adopt standardized psychometric tools as a core component of their staffing strategies.
Implementation of Internal Control In Improving Retail Business Effectiveness Hasibuan, Hasrul Azwar
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1151

Abstract

The implementation of internal control in enhancing the effectiveness of retail business is a crucial strategy for managing operational and financial activities. Internal control involves various policies, procedures, and systems designed to safeguard company assets, minimize the risk of fraud and errors, and improve efficiency and compliance in daily operations. One key aspect of internal control is inventory and stock management. With an effective system to monitor inventory, retail businesses can avoid stock loss or shortages, reduce unnecessary storage costs, and enhance customer satisfaction by consistently providing available products. Furthermore, internal control includes monitoring sales activities, cash management, and adherence to company policies and procedures. By ensuring strict control over cash receipts, credit card usage, and other financial transactions, retail businesses can reduce the risk of theft or financial loss, while maintaining customer trust and compliance with applicable tax regulations. Beyond operational aspects, internal control also encompasses human resource management in retail. Implementing clear policies and procedures regarding payroll, promotions, training, and employee discipline can improve team effectiveness, reduce inefficiency or misuse of resources, and maintain a healthy and professional work environment. Overall, effective internal control implementation can provide benefits such as improved operational efficiency, reduced financial risk, asset protection, and enhanced compliance, enabling retail businesses to optimize long-term growth and sustainability in a competitive market.
Evaluation Of The Internal Control System Of The Balance Sheet At The Pelmas Cooperative, Faomasi Lahewa Group Zebua, Noniar Juni Artati; Waruwu, Noviza Asni; Zai, Kurniawan Sarototonafo; Zebua, Dedi Irawan
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.960

Abstract

This study is motivated by the fact that the internal control system in cooperatives still faces several challenges. The problems identified include the absence of a written Standard Operating Procedure (SOP) as a work guideline, financial reports that remain difficult for some members to understand, and the use of a relatively simple risk analysis method. These conditions potentially reduce the effectiveness of control, the reliability of financial reporting, and the transparency of the cooperative. The purpose of this study is to evaluate the implementation of the internal control system in the preparation of the balance sheet of PELMAS Cooperative, Faomasi Lahewa Group, based on the COSO 2013 framework.This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation. The study involved six informants consisting of cooperative managers, supervisors, and members. Data analysis was conducted using source triangulation to obtain valid and comprehensive results.The findings indicate that, in general, the implementation of internal control has been carried out fairly well, as evidenced by a clear division of tasks, routine financial audits, transparent reporting, and the regular implementation of the Annual Members’ Meeting (RAT). However, some weaknesses remain, such as the absence of written SOPs, limited member understanding of financial reports, and the suboptimal application of risk analysis.The conclusion of this study is that the cooperative has applied the COSO 2013 components in a simple yet not fully optimal manner. Therefore, it is recommended that the management immediately develop written SOPs, enhance the capacity of managers and members through training, and present financial reports in a simpler and more comprehensible comprehensibleformatforallmembers.
Financial Performance Analysis Of PT Garudafood Putra Putri Jaya Tbk Using The Du Pont System Method The Period Of 2021-2023: Illiyil , Illiyil; Herlindawati , Dwi
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.967

Abstract

After the COVID-19 pandemic, the food and beverage sector experienced significant changes in financial structure and profitability. This study aims to analyze the financial performance of PT Garudafood Putra Putri Jaya Tbk during the 2021–2023 period using the Du Pont System method. The study employs secondary data in the form of financial statements obtained from the company’s official website and the Indonesia Stock Exchange (IDX). The analysis was conducted by calculating and assessing the Return on Investment (ROI) and Return on Equity (ROE) to determine the level of profitability, operational efficiency, and capital effectiveness. The results show that the company’s financial performance is categorized as less satisfactory, with an average ROI of 7.50% and ROE of 15.72%, both of which are below the industry standards of 30% and 40%, respectively. This indicates that the company has not yet been able to optimize asset utilization and capital management efficiently. The findings are expected to serve as a strategic reference for management in improving operational efficiency and as additional information for investors in making investment decisions.
The Influence Of Transactional Leadership, Job Skills, And Career Development On Employee Work Performance At The Central Statistics Agency Of Lahat Regency Veronica, Rara; Hasanah , Titi; Ilpiyanto , Marko
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.969

Abstract

The purpose of this study was to determine the influence of transactional leadership, work skills, and career development on employee performance at the Lahat Regency Central Statistics Agency. The variables in this study were transactional leadership (X1), work skills (X2), career development (X3), and work performance (Y). The data analysis methods used were instrument testing (reliability testing, validity testing), classical assumption testing (normality testing, heteroscedasticity testing, multicollinearity testing), multiple linear regression analysis, hypothesis testing (t-test and F-test), and coefficient of determination testing. The results of the study showed that (1) transactional leadership had a significant partial effect on work performance, as evidenced by the calculated t value > t-table (2.440 > 2.040). (2) work skills had a significant partial effect on work performance, as evidenced by the calculated t value > t-table (2.177 > 2.040). (3) Career Development has a significant partial effect on Job Performance, as evidenced by the calculated t-value > t-table (3.176 > 2.040). (4) Transactional Leadership, Job Skills, and Career Development have a significant simultaneous effect on Job Performance, as evidenced by the calculated f-value > f-table (7.809> 4.160), with a significance value lower than the (a) level of 0.05 (0.000 < 0.05).
The Effect of Product Quality and Product Packaging on Purchasing Decisions of Caca Cassava Chips in Lahat City Anggraini, Rini Asti; Kesuma, Darwin; Mujari, Mujari
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.970

Abstract

The objectives of this research include: to determine the effect of product quality on purchasing decisions of Caca cassava chips in Lahat City, to determine the effect of product packaging on purchasing decisions of Caca cassava chips in Lahat City and to determine the effect of product quality and product packaging together on purchasing decisions of Caca cassava chips in Lahat City. The sample of this research is consumers of Caca cassava chips in Lahat City, totaling 250 people. This research uses quantitative research, using data sources including: primary data, secondary data, population and samples. Data collection methods used are: observation, interviews and distribution of questionnaires to a number of respondents. As well as using validity and reliability measuring tools, analysis prerequisite tests, then using data analysis methods using multiple regression analysis, hypothesis testing in the form of t-tests and F-tests. As well as correlation coefficients and determination coefficients. Data analysis in this study uses SPSS 23.0. From the research results, a partial t-test showed that the product quality variable had a calculated t-value > t-table value, or 3.812 > 2.661. Therefore, Ho was rejected and Ha was accepted. This indicates a significant influence between the product quality variable and the purchasing decision variable. The product packaging variable had a calculated t-value > t-table value, or 4.049 > 2.661. Therefore, Ho was rejected and Ha was accepted. This indicates a significant influence between the product packaging variable and the purchasing decision variable. The F-test results, with a significance level of 5% and a numerator df of 3 and a denominator df of 250, were 2.64. Based on the results of this hypothesis test, the decision was made to reject Ho and accept Ha. This means that the product quality and packaging variables collectively have a significant influence on the purchasing decision variable.
The Effect Of Work Quality And Supervision On The Performance Of Employees In The Ministry Of Communication And Information Service Of Lahat Regency Sukma, Bella Septiana; Eduar , Rudi; Hestin, Hestin
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.971

Abstract

The purpose of this study was to determine the effect of work quality and supervision on employee performance at the Lahat Regency Communication and Information Service. The results showed that (1) work quality has a significant partial effect on employee performance, as evidenced by a significance value of 0.000 <0.05. Therefore, Ha is rejected and Ho is accepted. It can be concluded that work quality significantly influences employee performance. (2) supervision significantly influences employee performance, as evidenced by a significance value of 0.004 <0.05. Therefore, Ha is accepted and Ho is rejected. It can be concluded that supervision significantly influences employee performance. (3) work quality and supervision significantly influence employee performance at the Lahat Regency Communication and Information Service, as evidenced by a significance value of 0.000 <0.05. This means that the variables work quality and supervision simultaneously significantly influence employee performance at the Lahat Regency Communication and Information Service.
The Effect Of Competency, Job Satisfaction, And Work Motivation On Teacher Work Productivity At State High School (Man) 02 Merapi Timur Lahat Regency Kinanti, Dita Dwi; Hasanah , Titi; Ilpiyanto , Marko
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.972

Abstract

The purpose of this study was to determine the influence of competence, job satisfaction, and work motivation on teacher work productivity at State Islamic Senior High School (MAN) 02 Merapi Timur, Lahat Regency. The results of the study showed that (1) competence has a significant partial effect on work productivity, as evidenced by the calculated t value > t-table (2.192 > 2.005). (2) Job Satisfaction has a significant partial effect on Work Productivity, as shown by the calculated t value > t table (3.577 > 2.005). (3) Work Motivation has a significant partial effect on Work Productivity, as shown by the calculated t value > t table (4.399 > 2.005). (4) Competence, Job Satisfaction, and Work Motivation have a significant simultaneous effect on Work Productivity, as shown by the calculated f value > f table (18.124 > 4.020), with a significance value lower than the significance level (a) of 0.05 (0.000 < 0.05).

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